Penalty for not deciding the appeal within specified time

Where the second appellate authority is of the opinion that the first appellate authority has failed to decide the appeal within the time specified in sub-section (2) of section 6 without any sufficient and reasonable cause, it may impose a fine on first appellate authority, which shall not be less than Rs. 500 and not more than Rs. 5000 : Provided that before imposing such fine the first appellate authority shall be given a reasonable opportunity of being heard.